ANNEXURE
Condition No. Conditions 1 If the importer gives a declaration that such material is for the purposes of sowing or planting only. 2 If the goods are donated as a gift free of cost and supplied under an agreement duly approved by the Government of India: Provided that this exemption shall have effect only upto and inclusive of 31st day of March, 1997. 3 If the importer furnishes an undertaking to the Assistant Commissioner of Customs that the wine shall be used as sacramental wine. 4 The expression "Kerosene" shall refer to any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specification ISI:1448 (P.31)- 1968 as in force for the time being) and is ordinarily used as an illuminant in oil burning lamps. 5 If the importer undertakes that,- (i) the said goods shall be used for the manufacture of fertilisers; (ii) an account of the said goods received and consumed in the place of manufacture for the above purpose shall be maintained in the manner specified by the Assistant Commissioner of Customs; (iii) he shall produce the extract of such account duly certified by the manufacturer evidencing receipt of the said goods in the premises of the place of manufacture within a period of three months or such extended period as the said Assistant Commissioner may allow; and (iv) he shall pay on demand, in the event of his failure to comply with the above conditions, an amount equal to the difference between the duty leviable on such quantity of the said imported goods but for the exemption under this notification and that already paid at the time of importation. 6 The expressions "bulk drug", "drug" and "formulation", shall have the meanings respectively, assigned to them in the Drugs (Prices Control) Order, 1995, issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955). 7 If,- (a) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi in each individual case, that the goods are a life saving drug or medicine; and (b) the importer produces the said certificate to the Assistant Commissioner of Customs at the time of clearance, or gives an undertaking as acceptable to the Assistant Commissioner to furnish the said certificate within such period as specified by the Assistant Commissioner, failing which to pay duty leviable thereon. FORM Certified that the drug/medicine (name of the drug\medicine) being imported by ................. is a life saving drug/medicine and exemption from the payment of customs duty is recommended. Signature with date------- Name------------ Designation----- Place------------ 8 If, - (a) imported for manufacture of solar cells or solar cell modules; (b) the importer, by execution of a bond in such form and for such sum as may be specified by the Assistant Commissioner of Customs, binds himself to pay on demand, in respect of such quantity of the goods as is not proved, to the satisfaction of that Assistant Commissioner, to have been used in the manufacture of solar cells or solar cell modules, an amount equal to the difference between the duty which would have been leviable on such quantity but for the exemption under this notification and that paid at the time of importation. 9 If, the Central Board of Film Censors or, as the case may be, an officer not below the rank of a Director, All India Radio or Doordarshan, certifies that the said film is predominantly educational in character. 10 If certified by the Ministry of Defence that the film is predominantly edcuational in character and is meant for training of defence personnel. 11 If certified by the Ministry of Information and Broadcasting that the films and video cassettes are intended for archival study, or record and reference purposes. 12 If,- (a) imported for the purpose of manufacture of Copper-T Contraceptives; (b) the importer produces a certificate from the Financial Adviser in the Ministry of Health and Family Welfare that the goods are required for the above purpose and such certificate recommends grant of the exemption; and (c) the importer, by execution of a bond in such form and for such sum as may be specified by the Assistant Commissioner of Customs, binds himself to pay on demand, in respect of such quantity of the said goods as is not proved, to the satisfaction of that Assistant Commissioner, to have been used for the aforesaid purpose, an amount equal to the difference between the duty which would have been leviable on such quantity but for the exemption under this notification and that paid at the time of importation. 13 If,- (i) the wood pulp is imported for use in the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and (ii) the importer furnishes an undertaking to the effect that- (a) the said goods shall be used for the purpose specified above; (b) an account of the said goods received and consumed in the place of manufacture for the aforesaid purpose shall be maintained in the manner specified by the Assistant Commissioner of Customs; (c) he shall produce the extract of such account duly certified by the manufacturer evidencing receipt of the said goods in the premises of the place of manufacture and indicating therein the details of production of newsprint and its clearance to a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867), within a period of three months or such extended period as that Assistant Commissioner may allow; and (d) he shall pay on demand, in the event of his failure to comply with the conditions above, an amount equal to the difference between the duty leviable on such quantity of the said goods but for the exemption under this notification and that already paid at the time of importation. 14 If the importer furnishes an undertaking to the effect that,- (a) the imported goods shall be used for the purpose specified in column (3) of the Table to this notification; (b) he shall produce a certificate issued by an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the goods manufactured from the imported goods are intended for pollution control purposes, within a period of three months or such extended period as the Assistant Commissioner of Customs may allow; and (c) he shall pay on demand, in the event of his failure to comply with the above conditions, an amount equal to the difference between the duty leviable on such quantity of the said imported goods but for the exemption under this notification and that already paid at the time of importation. 15 If,- (a) the importer furnishes an undertaking to the Assistant Commissioner of Customs that such melting scrap will be used for the purpose specified and in the event of his failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said scrap as is not proved to have been so used, an amount equal to the difference between the duty leviable on such quantity but for the exemption under this notification and that already paid at the time of importation; and (b) the importer produces to the said Assistant Commissioner, within six months or such extended period, as that Assistant Commissioner may allow, a certificate issued by the Assistant Commissioner of Central Excise in whose jurisdiction the said melting scrap of iron and steel has been used in electric arc furnace or induction furnace or melting in a hot blast cupola, that the said melting scrap has been so used.
